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This research aims to determine the effect of Return on Assets, Cash Ratio, Total Assets Turnover to Managerial Ownership with Product Development Costs as a Moderating Variable. This research uses the Pharmaceutical subsector company objects on the Indonesia and Malaysia Stock Exchanges for the 2013-2021 period. The data collected is secondary data with a documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPSS V21. The sampling method used in this research used a purposive sampling technique to obtain 10 companies that presented complete financial reports, resulting in 90 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test, and f test. The research results partially concluded that Return on Assets and Cash Ratio influences managerial ownership while Total Assets Turnover has no effect on Managerial Ownership. The results of the research simultaneously show a calculated f value of 3.099 and an f table of 2.71, meaning calculated f > f table or a significance value of 0.031 <0.05. So Return on Assets, Cash Ratio, and Total Assets Turnover has a simultaneous effect on Managerial Ownership. Research results Moderated Regression Analysis (MRA) shows that Product Development Costs can moderate the Return relationship on Assets to Managerial Ownership and Product Development Costs can moderate the Cash relationship Ratio to Managerial Ownership. Meanwhile, Product Development Costs cannot moderate the Total Asset relationship Turnover on Managerial Ownership. For further research, it is hoped that it will examine other sub-sectors and add other variables.

The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

This research aims to determine the influence of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size on Window Dressing. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The dependent variable in this research is Window Dressing. This research uses secondary data obtained from the company's annual financial reports and quarterly reports, accessed via the website www.idx.co.id. The population in this study was 46 conventional general banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Determining the sample for this research used purposive sampling based on certain criteria and obtained a sample of 40 conventional general banking companies. The data analysis technique was carried out using multiple linear regression using SPSS tools. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The results of this research are that company size influences Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage have no effect on Window Dressing

This research aims to determine whether there is an influence of Gross Profit Margin (GPM) on the share price of PT Gudang Garam TBK. The research method used is associative research. The population used in this research is the entire financial report of PT. Gudang Garam Tbk has been listed on the Indonesia Stock Exchange (BEI) for 32 years, from 1990 to 2022. The sample in this research is all of the financial reports of PT. Gudang Garam Tbk. For the 10 year period 2013-2022. The sampling technique used was purposive sampling. The data analysis technique used is simple linear regression analysis and T test with the help of the SPSS Statistics v22 for Windows program. The results of this research show that Gross Profit Margin (GTM) has no effect on share prices at PT. Gudang Garam Tbk.

The study aims to determine and analyze the effect of Capital Structure, Investment Opportunity Set adn Insstitutional Ownership on company value of Food & Beverage Sub Setor companies listed on the Indonesian Stock Exchange (IDX) from 2019 – 2023. This study usnig a puposive sampling technique and obtained 39 companies. Data analysis was conducted through multiple linear regression with SPSS version 22 and Microsoft Excel 2019. The findings reveal that Capital Structure, Investment Opportunity Set and Institutional Ownership each have a poitive and significant effect on company value.

Free cash flow is a way to calculate the remaining cash flow that is not used for investment or operations. The purpose of this study is to determine how the variables net profit, depreciation, and changes in investment have an effect on free cash flow recorded on the Indonesia Stock Exchange during the period 2018-2023. This study uses a quantitative approach method. The results of this study indicate that Net Profit has a positive and significant effect on Free Cash Flow, Depreciation has a positive and significant effect on Free Cash Flow, and Changes in Investment have a negative and insignificant effect on Free Cash Flow.    

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

This research was conducted with the aim of analyzing capital structure, profitability and independent board of commissioners. This research was conducted on Consumer Non-Cyclicals Sector Companies in the Food & Beverage Sub Sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method in this research used a purposive sampling method with a sample of 43 non-cyclical consumer sector companies in the food & beverage sub-sector that met the sample criteria. This research uses multiple linear regression analysis techniques and uses the SPSS version 22.0 test tool. The results of this research show that the capital structure variables and independent board of commissioners have no effect on company value, while profitability has a positive and significant effect on company value    

This study was conducted with the aim of examining the effect of green process innovation variables and green product innovation on the company's financial performance with total asset turnover variables as control variables. The dance used in this selection is the Resource Based View (RBV) theory and stakeholder theory. The population used in the study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Sampling was carried out using purposive sampling technique. The number of samples used in this assessment was 400 samples. The results of this study indicate that green process innovation and green product innovation have a positive and significant effect on corporate financial performance. The results of this study also found that the control variable of total asset turnover is able to control the effect of green process innovation and green product innovation on corporate financial performance.

The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that cash flow operation and debt covenant have a positive significant effect on conservatism accountancy. At the same time, firm size have a negative significant effect on conservatism accountancy. Then, the public accounting firm reputation has no effect on conservatism accountancy.      

Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.

This research aims to analyze the influence of the Current Ratio and Net Profit Margin on share prices with Earning Per Share and Dividend Per Share as mediating variables in LQ45 companies on the Indonesia Stock Exchange in 2019-2012. The sample taken was based on a saturation number of 180 companies. The data collection method used in this research is documentation, and the analysis technique uses regression analysis (path analysis) and the sobel test. The research results show that the Current Ratio has no effect on Earning Per Share and Net Profit Margin has a positive effect on Earning Per Share. Current Ratio and Net Profit Margin have no effect on Dividend Per Share. Current Ratio, Net Profit Margin, Earning Per Share, and Dividend Per Share have no effect on share prices. Earning Per Share is unable to mediate the Current Ratio of Share Prices. Earning Per Share is able to mediate Net Profit Margin on Share Prices. Dividend Per Share is not able to mediate the Current Ratio and Net Profit Margin on Share Prices.      

This research aims to analyze management policies and management performance on green accounting with green economy and corporate social responsibility disclosure as intervening variables. The research method uses a descriptive quantitative research design. The research data utilizes financial reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population used in this study is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sample selection is done using purposive sampling method, resulting in a sample of 9 pharmaceutical sub-sector companies out of a total population of 11. The statistical data processing tool in this study uses SmartPLS software with outer model analysis consisting of convergent validity, construct reliability and validity, and discriminant validity. The inner model analysis in this study is used to test the hypotheses that have been made. The results obtained in this study indicate that the hypothesis testing directly shows only the green economy significantly influences CSRD, while management policies do not have a direct effect on green accounting, green economy, CSRD, or management performance. Additionally, management performance does not affect the green economy, green accounting, or CSRD, and the green economy does not affect green accounting or CSRD. Indirect hypothesis testing results show that the green economy cannot intervene in management policies or management performance on green accounting, and CSRD cannot intervene in management policies or management performance on green accounting.

This research aims to analyze the influence of auditor specialization, audit committee, financial distress,and audit capacity stress of 38 consumer goods industry listed companies on Indonesia Stock Exchange in 2021-2023. The data used is secondary data by downloading data from the official website of the Indonesian stock exchange and the official website of the related company. The data collection method uses a purposive sampling method based on predetermined criteria. Logistic regression techniques were used for the analysis method in this research. The result of the hypothesis test show that auditor specialization and audit capacity stress had effect on audit quality. In contrast, audit committee and financial distress are had no effect on audit quality.    

The research conducted aims to test and analyze the effect of corporate social responsibility on financial performance with good corporate governance as a moderating variable in LQ45 companies on the Indonesia Stock Exchange in 2019-2022. The population used, namely LQ45 indexed companies on the Indonesia Stock Exchange, totals 62 companies in 2019-2022. The analysis uses purposive sampling with a total sample used in the study totaling 16 companies in 2019-2022. The research used secondary data in its annual reports and sustainability reports. Linear regression analysis and regression analysis with moderating variables are uses in analyzing data. The research shows that corporate social responsibility has a significantly positive effect on financial performance and good corporate governance cannot moderate the effect of corporate social responsibility on financial performance.

This research aims to find out and analyze how much influence Profitability, Financial Leverage and Company Age have on Income Smoothing in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 Period. This type of research is quantitative research, the type of data is secondary data which can be accessed via the official website of the Indonesian Stock Exchange (www.idx.co.id). The sampling technique used in this research was the Purposive Sampling method with a total sample of 33 companies. Data analysis techniques use descriptive statistical tests, classical assumption tests, coefficient of determination tests and hypothesis tests. The results of this research partially show that the Profitability variable has no significant effect on Income Smoothing as evidenced by the results of the t count < t table test of 1.763 > 2.05553. Financial Leverage has a significant effect on Income Smoothing as evidenced by the t test results > t table of 2.868 < 2.05553. Company age does not have a significant effect on Income Smoothing as evidenced by the results of the t test < t table of 0.207 > 2.05553. Profitability, Financial Leverage and Company Age simultaneously have a significant effect on Income Smoothing as evidenced by the results of the f test which shows a significance value of 0.003 < 0.05, meaning that Ha is accepted.

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.

Stock market can be fluctuate and uncontrolled depends on many internal and external factors.  The fluctuation itself can bring impact to capital market entities and the economy. This study focused for investigate the effects of inflation, interest rate, and domestic exchange rate on INFOBANK15 price stock during the 2018 – 2022 periods. This study collects data from Indonesia Stock Exchange which can be downloaded from idx.co.id. A quantitative approach to analyze the data and using SPSS as the tools. The result indicate that inflation has no effect to price stock, interest rate and exchange rates gives negative effect to stock prices.

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).